Cirque Meadows by Adam Johnson
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Common Questions About Property Taxes

When are tax statements mailed?

The Property Tax Statement is mailed by the end of each January, to the owner of record, as listed on the Tax Roll, as of January 1. The Tax Roll is prepared and maintained by the County Assessor.

**Failure to receive a Property Tax Statement does not exempt the taxpayer from timely payment of the taxes due**

If you have not received a tax statement by the first week of February, please contact the Treasurer's Office at (970) 498-7020 and a duplicate statement will be mailed.

If I move or have a name change, whom should I notify?

Changes of address are processed by the Larimer County Assessor's Office and they must be notified in writing containing the owner's signature. The Assessor's mailing address is PO Box 1190, Fort Collins, CO 80522. You may also use Larimer County's online address change notification page to obtain a form to complete this request.

Name changes and other changes to property title require that proper legal documentation be prepared and recorded at the Larimer County Clerk and Recorder's Office. It is recommended that you seek the legal advice of an attorney or local title company in order to properly execute this type of change.

When are my Property Taxes due and payable?

Property Taxes become due on January 1 for the previous year. Payments may be paid in two equal installments or in one full installment.

FIRST HALF February 28, 2017
SECOND HALFJune 15, 2017
FULL PAYMENT May 1, 2017

**Only payments made in half or full amounts will be accepted. Partial payments are not accepted.

Certified funds in the form of cashier's checks or money orders are REQUIRED for all payments beginning September 1st.

If the total property tax amount is twenty-five dollars ($25.00) or less, the half-payment option is not allowed, therefore a single payment must be postmarked by the full payment due date referenced above.

If your payment is postmarked after the due dates referenced above, your payment may be rejected and delinquent interest will be added to the tax amount.

Delinquent Interest Chart

Deadline February 28 June 15 May 1
Month PaidHalf Tax Option
1st Half
Half Tax Option
2nd Half
Full Tax Option
March1%- -
April2%- -
May3%- 1%
June 154%- 2%
June 16 – 304% 1%2%
July5%2% 3%
August6%3% 4%
September7%4% 5%
October8%5% 6%
November The tax lien sale is held during this month.
Please contact our office at (970) 498-7020 for the amount due.

Ad Valorem taxes are based on the property value only, and not on the property owner's ability to pay. Any unpaid property taxes become delinquent June 16.

**Certified funds in the form of cashier's checks or money orders are REQUIRED for all payments beginning September 1st.**

Is it possible to pay property taxes with my online banking service?

Yes, current taxes may be paid with your online banking service. Make sure to include your tax schedule number with the payment. Please allow two weeks for processing and mailing of the payment to our office. Take this delay into account for tax payments near our deadlines. Payments not received timely will be returned and additional interest will be due.

Where do I make a payment?

Please make your payment to the Larimer County Treasurer, P.O. Box 2336, Fort Collins, CO 80522. For overnight payments, please mail to the 200 West Oak Street, Suite 2100, Fort Collins, CO 80521. To ensure accurate posting, please include the appropriate payment coupon and/or schedule number for each property you are paying.

You may also come to our office. We're located on the second floor of the Larimer County Courthouse, 200 West Oak St, Suite 2100, Fort Collins, CO. 80521 Office hours are Monday – Friday, 8 a.m. – 4:30 p.m.

Handicap access is located at both entrances of the Larimer County Courthouse. The Treasurer's Office is also handicap accessible.

Payments may also be made at most Larimer County banks. You must bring your tax statement with you when making payment at these locations. Banks will accept current year payments through July 31 only.

I just bought this property, so why am I being billed for last year's taxes?

The settlement of tax liability rests with the buyer and seller or how it was handled, at the closing, by the Title company. If you have questions contact your realtor or the closing Title company.

When I buy property, how do I know the tax status?

The Treasurer's Office issues a Certificate of Taxes Due for $10.00. This provides both the buyer and seller all current taxing information.

After buying a new property, will I receive the next Tax Statement?

If you bought property in the last half of the year, the former owner may receive the statement. The County Assessor requires time to process your recorded deed. Please contact the Treasurer's Office if you have not received a property tax statement by the first week of February.

Mortgage Company Payments

Colorado Revised Statutes mandate that the Treasurer mail the Property Tax Statement to the owner of record, as their name and address are listed on the Tax Roll certified by the County Assessor. Therefore, your mortgage company does not receive a copy of the Property Tax Statement. Most mortgage companies perform their own research on the property taxes they are responsible for by your contractual agreement. If you feel your mortgage company needs a copy of your Property Tax Statement, simply send them a photocopy or contact the Treasurer's Office for an additional copy. The fee is $2.00.

If you and your mortgage company submit payment, the Treasurer will process the first payment received and return the subsequent payment to the paying party. The Treasurer does not hold or apply additional monies. For further mortgage company payment information contact the Treasurer's Office at (970) 498-7032, or via email.

What if I am unable to pay my Real Property Taxes?

Ad Valorem taxes are based on value only, and not on the property owner's ability to pay. Any unpaid real property taxes become delinquent June 16. If the taxes continue to go unpaid, real property Tax Liens are sold in the last quarter of the year they become delinquent at Tax Lien Sale. You have three (3) years to redeem the tax lien, at which point the lien holder has the option to apply for a Treasurer's Deed.

For more information on personal property taxes, please review our personal property information page.

How are the taxes determined on my property?

The amount of annual taxes for a property is the result of the assessment process and the total mill levies for the taxing authorities that provide public services. The County Assessor establishes the value of all property for tax purposes. The taxing authorities use the assessed value to determine their mill levies. A mill is 1/10th of a penny or $1.00 revenue for each $1,000 of assessed valuation. Information concerning the tax levy can be obtained by contacting the governing boards of the taxing entities. Please see the next section for a listing of some of the Larimer County taxing entities.

How do I calculate my taxes?

Residential lots with an improvement or mobile homes. To calculate your taxes take the actual value of your property and multiply by 7.96% to get the assessed value. Take the assessed value and multiply by the mill levy for the district where your property is located. Divide by 1,000 to get the tax amount.

Commercial or unimproved residential lots. To calculate your taxes take the actual value of your property and multiply by 29% to get the assessed value. Take the assessed value and multiply by the mill levy for the district where your property is located. Divide by 1,000 to get the tax amount.

Why do I have to pay Property Taxes?

Taxes pay for local government services. Your tax money supports and provides for the following:

What do you mean by Real and Personal Property?

Real Property is considered to be permanently fixed in nature (land and improvements on the land). Improvements include all structures, buildings, fixtures, fences, and water rights. Personal Property is generally known as portable or moveable items such as equipment or furniture used in the production of income.

Are there any programs to help Senior Citizens with their tax burden?

Yes, a Tax Deferral (delay) Program is available to senior citizens, whereby the State of Colorado pays the taxes on your residence and holds a lien on your property until it is sold, or changes are made to your qualifications. The annual percentage rate set by state statutes is 7%. An individual must be 65 or older as of January 1 of the year claimed. Please contact the Treasurer's Office at (970) 498-7027, or via email for further information.

Also, the Senior Citizens Property Tax Work-Off Program provides senior residents of Larimer County an opportunity to temporarily work for Larimer County and, in turn, reduce the burden of their property tax bills. The program has been in existence since 1981 and is funded by the Larimer County general fund dollars. The Human Services Department offers this program, as well as, other programs for the senior citizens of Larimer County. See the Office on Aging.

What can I find out about the Senior Homestead Exemption program?

Eligibility for the Senior Homestead Exemption is determined by the Assessor's Office.

For more information regarding the program see the Assessor's Homestead Exemption brochure. Or you may call the Assessor's Office at (970) 498-7050.

Does the Treasurer collect any payment other than Property Tax?

Yes, the Treasurer collects City and County Improvement Liens when certified to the Office of the Treasurer in accordance with Colorado Revised Statutes. These liens are called Special Assessment Liens.

What is the most common type of Special Assessment Lien?

A significant portion of special assessments are for road and/or water or sewer improvements. These special assessments are often billed in installments of 10-20 years. In addition, there are special assessments for delinquent utility billings, such as overdue water and sanitation bills and overdue weed control bills. These particular assessments are billed as single installment special assessments. We have several taxing authorities that submit special assessments for collection. Among them are the Town of Berthoud, the Town of Wellington, the City of Loveland, the City of Fort Collins, Spring Canyon Water and Sanitation District and the Larimer County Engineering department. These authorities submit a variety of special assessments to the county for collection.

How important are these Special Assessment Liens if one is assessed against my property?

They become a perpetual lien in the amount of assessment against each lot or tract of land and have priority over all other liens except the general property tax lien.

**Do not ignore the importance of these special assessment liens.**

Is my property in jeopardy if I fail to pay a Special Assessment Lien?

Special Assessment Liens that remain unpaid are sold at the Annual Tax Lien Sale conducted by the Treasurer in the same manner as delinquent property taxes. However, a homeowner or property owner with a mortgage on the property may place their mortgage in jeopardy by failure to pay a Special Assessment Lien, resulting in the mortgage company enacting foreclosure procedures.

**When an annual installment becomes delinquent, the entire remaining balance of the assessment becomes delinquent.
Payment of the assessment can no longer be paid in installments. The entire remaining amount must be paid in full.**

I thought my property taxes paid for these improvements?

Not necessarily. Owners of property may petition to have the City or County construct the improvements. The City or County may initiate this action directly by passing a resolution to construct such improvements and assess the property benefited.

For further information about property taxation and collection, please contact the Treasurer's Office at (970) 498-7020.

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